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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Akuntansi Multiparadigma Infestasi Owner : Riset dan Jurnal Akuntansi International Journal of Business, Economics, and Social Development JRABA Economics Professional in Action (E-Profit) In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Elok Faiqoh Himmah
Lembaga Studi Islam Malang
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Detecting of Fraudelent Financial Report: Perspective F Score Modeling Himmah, Elok Faiqoh; Nugraha, Albi; Putri, Anike; Nadiyah Rahmani, Annisa
InFestasi Vol 21, No 2 (2025): DECEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v21i2.32246

Abstract

This study aims to detect fraud in financial statements using the F Score model and hexagon fraud determinants. These six proxies are used in the research model to analyse and detect possible fraudulent financial reporting in companies based on financial stability; capability, which is formed by changes in the board of directors; collusion, which is formed by the company's involvement in government projects; opportunity, which is formed by the nature of the industry; rationalisation, which is formed by changes in auditors; and ego, which is formed by the frequent appearance of the CEO's photo. The study approach is descriptive quantitative. The sampling technique is non-probability sampling using the purposive sampling method. This study involved a sample size of 30 companies, which collectively provided 150 annual reports. The data analysis method used is panel data regression analysis using Eviews software version 13. The results show that four of the six hexagonal fraud components significantly influence the potential for misleading financial reporting. Meanwhile, collusion, proxied by company involvement in government projects, and opportunity, proxied by industry nature, do not influence the likelihood of misleading financial reporting.
Co-Authors Anike Putri, Anike Annisa Nadiyah Rahmani Ari Kamayanti Aulia, Azwani Bimo, Antonius Cristiani, Ester Dianty, Astari Eko Purwanto Lestari, Putri Gantine Luntungan, Antonius Bimo Rentor Meila, Kaca Dian N. Heriyah Nugraha, Albi Siregar, Johannes Kristian Watini, Sinta Sukma